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5472表格: 外籍公司的潛在債務

如果您是一間在美國做生意的外籍公司,您可能需要提交美國稅務局(IRS)的5472表,不然有可能被罰款十萬美元。如果美國稅務局沒有按時收到公司提交的5472表,稅務局將自動罰款公司十萬美元。法規26 C.F.R. § 1.6038A-4(a)(1)。 更表明了如果不小心的話,罰款還有可能倍增。這是因爲外籍公司在納稅年中 和美國人或外國人 做的任何一筆交易 都要單獨填寫一份5472表。§ 1.6038A-4(a)(3)。

美國稅務局定義需要報告的公司(或需要提交5472的公司)爲25%外國擁有的美國公司 或在美國交易或做生意的外國公司。§ 1.6038A-4(a)(2)。美國稅務局規定5472表要跟符報告公司的報稅表在和報稅表相同的截至日期(或任何報稅表截止日期的延期)前提交。當公司提交報稅表時,5472表也一定要一起提交。公司每年未及時提交5472表或沒有提供有關信息將會被罰款十萬美元。§ 1.6038A-4(a)(2)。另外如果美國稅務局通知后超過90天,公司還未提交5472表,美國稅務局還會每過三十天加罰十萬美元。§ 1.6038A-4(d) 。

如果您代表的外籍公司剛剛收到罰款,您有可能可以免交這次罰款,特別是如果這是您第一次被罰。公司可以以合理的理由來申請罰款減少。1.6038A-4(b)(1)。在這個申請里,公司給的理由是依據僞證法,給予真實的理由和用真誠的態度來解釋爲什麽公司沒有及時提交5472表格。1.6038A-4(b)(1)。要證明合理原因時,您的公司一定要有提交往年的表格(除了現年,如果截止日期被延期)。 § 1.6038A-4(b)(2)(i)。 可是如果公司已經被通知過要提交表格了,或如果稅務局已經要求公司提交其他文件,那合理原因就不適用了。1.6038A-4(b)(1)。

最後,如果您是小型公司 ,法律還給予您另一個特殊優待。如果小公司能證明他們不知道美國稅務局6039A部分的要求,并在美國有有限的交涉,能過快速的提交5472表格和快速的回復任何美國稅務局要求的文件和報告,那稅務局更有可能寬恕小型公司的罰款。§ 1.6038A-4(b)(2)(ii)。


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